8.1.4.2.2. Imputation of income

AMOUNT TO BE ALLOCATED TO THE TAX BASE

The natural person who owns the image must allocate to his or her tax base the value of the compensation paid by the employing person or entity to the person or entity, resident or non-resident, from whom he or she obtained the transfer of the right to exploit the taxpayer's image.

For these purposes, the exchange rate in effect on the day of payment or satisfaction of the agreed consideration by the employing person or entity will be used.

This amount will be increased by the amount of the payment on account, where applicable, and will be reduced by the value of the consideration paid to the taxpayer by the first assignee as a result of the transfer of the right to exploitation or the consent or authorization for the use of the image, provided that it corresponds to a period in which the taxpayer who owns the image was a taxpayer for personal income tax (art. 92.3 of the Law).

The same amount may only be charged once, regardless of the form and to whom it is made and to whom it is made.

Time of indictment

The imputation will be made in the tax period that corresponds to the date on which the employer or entity makes the payment or satisfies the agreed consideration, unless for said period the natural person who owns the image is not a taxpayer for personal income tax, in which case the inclusion must be made in the first or last tax period for which he/she must pay this tax, as the case may be.

DOUBLE TAXATION DEDUCTION: TAXES DEDUCTIBLE FROM THE FEE

When the imputation in the tax base is appropriate, the taxes paid by the first transferee or by the owner of the image indicated in article 92.4 of the Law will be deductible from the personal income tax rate of the taxpayer who owns the image.

1. The tax or taxes of an identical or similar nature to Personal Income Tax or Corporate Tax that, paid abroad by the first transferee non-resident person or entity, corresponds to the part of the net income derived from the amount that must be included in its tax base.

2. The Personal Income Tax or Corporate Income Tax paid in Spain by the first transferee resident person or entity, corresponding to the part of the net income derived from the amount that must be included in its tax base.

3. The tax or levy actually paid abroad due to the distribution of dividends or shares in profits distributed by the first transferee, whether in accordance with a convention to avoid double taxation or in accordance with the internal legislation of the country or territory in question, in the part that corresponds to the amount included in the tax base.

4. The tax paid in Spain, when the natural person is not a resident, that corresponds to the compensation obtained by the natural person as a result of the first transfer of the right to exploit his or her image or the consent or authorization for its use.

5. The tax or taxes of an identical or similar nature to the Personal Income Tax paid abroad, which corresponds to the compensation obtained by the natural person as a result of the first transfer of the right to exploit his or her image or the consent or authorization for its use.

These deductions will be applied even when the taxes correspond to tax periods other than the one in which the imputation was made.

Under no circumstances deductions be applicable in the case of tax paid in countries or territories officially classified as tax havens.

These deductions may not exceed the total amount that would be payable in Spain for the positive income included in the tax base. This limit is not controlled by the programme.

INCOME ON ACCOUNT MADE BY THE EMPLOYING PERSON OR ENTITY (art. 92.8 Law)

The payment on account made by the employing person or entity on the compensation paid, in cash or in kind, to the person or entity from whom the transfer of the right to exploit the image was obtained, when the latter is a non-resident, will be indicated.

The amount entered in this section is transferred to box 0555 on page 17 of the declaration.